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All Journal Mutiara : Jurnal Ilmiah Multidisiplin Indonesia
Annisa Rizki Yanti
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Influence of Audit Fees on Audit Quality Annisa Rizki Yanti; Elis Mediawati
Mutiara: Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 2 (2023): JIMI - OKTOBER
Publisher : PT. PENERBIT TIGA MUTIARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/jimi.v1i2.62

Abstract

This study investigates how audit fees impact audit quality. The purpose of this study is to determine the relationship between the effect of audit fees on audit quality in companies listed on the Indonesia Stock Exchange which are categorized as LQ45. This study was conducted using the verification method. Researchers involved 225 LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used comes from secondary data collected through the documentation method. In analyzing the data, this study uses panel data regression statistical testing with a random effect model. The findings of this study are that audit fees are positive to audit quality based on the calculation of panel data regression analysis conducted through the Eviews 9 program.
Co-Authors Elis Mediawati, Elis